@inbook{7cee8b6db8e84d9f8b066a90d6d7f348,
title = "Treaty abuse in Action 6 of the OECD BEPS action plan: A matter of effectiveness undermined by tax treaty override",
keywords = "OECD BEPS Action Plan, BEPS Action 6, treaty abuse, treaty override, international taxation, effectiveness international law, effectiveness EU law",
author = "{De Pietro}, Carla",
year = "2016",
language = "English",
pages = "275--296",
booktitle = "Erosi{\'o}n de la Base Imponibile y Traslado de Beneficios: Estudios Sobre el Plan BEPS de la OCDE",
publisher = "Thomson Reuters/Aranzadi",
}